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ty method is:=66 000+8 000*80%-2 000*80%+600*80％+10 000*80%-2 200*80%=77520（2） ①Elimination entry in 20091）Investment transactionDr: Capital share 60 000Dr: Capital surplus- opening 4 000Dr: Capital surplus – current year 600Dr: Surplus reserve – opening 1 600Dr: Surplus reserve – current year 800Dr: Unallocated profit– ending 19 600（14 400+8 000-800-2 000）Dr: Goodwill 2 000Cr: Long term equity investment 71 280Cr: Minority interest 17 320［（60 000+4 600+2 400+19 600）*20%］Dr: Investment income 6 400Dr: Minority interest 1 600Dr: Unallocated profit – opening 14 400Cr: Withdrawal of surplus reserve 800Cr: Dividend 2 000Cr: Unallocated profit – ending 19 6002）Internal tradingProduct A:Dr: Operating revenue 1 000（200*5）Cr: Operating cost 1 000Dr: Operating cost 160［80*（5-3）］Cr: Inventory 160Dr: Deferred tax assets 40Cr: Income tax expense 403）Internal fixed assets transactionDr: Operating revenue 200Cr: Operating cost 120Cr: Fixed assets – cost 80Dr: Fixed assets - accumulated depreciation 4（80/10*6/12）Cr: G&A 4②Elimination entry in 20101）Investment transactionDr: Capital share 60 000Dr: Capital reserve – opening 4 600Dr: Capital reserve – current 0Dr: Surplus reserve – opening 2 400Dr: Surplus reserve – current year 1 000Dr: Unallocated profit – ending 26 400（19 600+10 000-1 000-2 200）Dr: Goodwill 2 000Cr: Long term equity investment 77 520Cr: Minority interest 18 880［（60 000+4 600+3 400+26 400）*20%］Dr: Investment income 8 000Dr: Minority interest 2 000Dr: Unallocated profit – opening 19 600Cr: Withdrawal of surplus reserve 1 000Cr: Dividend 2 200Cr: Unallocated profit – ending 26 4002）Internal tradingProduct A:Dr: Unallocated profit – opening 160Cr: Operating cost 160Dr: Deferred tax assets 40Cr: Unallocated profit
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